마리아 캔트웰 상원의원(워싱턴주)이 17일 시애틀에서 어포더블 하우징 플랜 조감도를 보며 프로젝트에 대해 설명하고 있다. 캔트웰 의원에 따르면 이날 버락 오바마 대통령이 7870억달러의 경기부양안에 서명하면서 금융위기 및 경기침체로 타격을 입었던 어포더블 하우징 프로젝트 공사가 탄력을 받을 것으로 보인다.〈AP>

■개인 혜택은…

버락 오바마 대통령이 17일 콜로라도주 덴버에서 7870억달러 규모의 경기부양법에 서명함으로써 경기 회복에 대한 기대가 높아지고 있다. 경기부양안이 실생활에 미치는 다양한 영향들을 정리해봤다.

▷납세자

연소득이 7만5000달러 미만인 납세자는 400달러 부부 합산 보고시 소득 15만 달러 미만일 경우 800달러의 세금환급 혜택을 받게 된다. 이로써 약 2400만명의 납세자들이 소득세 혜택을 받을 것으로 보인다.

▷대학생

대학생들도 이번 경기부양안에 혜택을 받게 된다. 학비를 포함해 교과서 구입 컴퓨터 구입 등 교육 관련 지출에 대해 2500달러의 세금 크레딧을 신청할 수 있다.

또 저소득층 학생들을 위한 학비 지원금인 펠 그렌트(Pell Grants)가 400달러 늘어나 2009년 상한선의 경우 5250달러를 받을 수 있도록 확대된다.

▷의료보험

해고 당한 직원이 스스로 보험료를 부담할 경우 최장 18개월까지 보험 혜택을 유지할 수 있게하는 '코브라(Cobra)' 법이 시행중이다.

연방 정부는 이번 경기 부양안으로 인해 보험료의 60%까지 최대 9개월간 보조를 해 줄 수 있게 된다. 자격조건은 2008년 9월1일~2009년 12월31일 사이 직장에서 해고를 당한 사람들이다. 또 소득이 개인은 12만5000달러 부부는 25만 달러 미만이어야 한다.

▷실업자

해고된 실업자들에게 최근 1년간 받은 급여를 기준으로 산정되는 실업수당이 기존 26주에서 최대 46주까지 늘어나게 된다. 실업률이 높은 지역의 경우 기간이 좀 더 늘어날 수 있는데 캘리포니아주의 경우 59주 까지 가능해 진다.

또 실업수당을 받을 경우 이에 대해 연방 소득세를 내야 하는데 2009년의 경우 실업수당 2400달러 까지는 세금이 부과되지 않는다.

▷차량구입자

2009년에 트럭 RV 세단 등을 구입할 경우 등록세 등을 공제 받게 된다. 이는 항목별 공제에 상관없이 받을 수 있게 되며 차량 구입가 4만9500달러 까지일 경우에 해당한다. 자격은 연소득이 개인은 12만5000달러 이하 부부일 경우 25만 달러까지만 적용된다.

■스몰비즈니스는…SBA 수수료 낮추고 정부보장 한도 확대

이번 경기부양안에는 스몰비즈니스 업주들을 위한 다양한 지원안이 포함돼 있다.

스몰비즈니스를 운영하는 한인 업주들이 관심을 가질 만한 내용들을 정리해봤다.

정부는 1차 구제금융을 통해 융자 활성화를 기대했지만 정작 소규모 자영업자들은 대출을 받기가 쉽지 않았다. 금융권이 부실융자를 우려해 대출심사를 강화했기 때문이다.

이러한 문제를 해소하기 위해 정부는 이번 경기부양안에 스몰비즈니스(SBA) 융자의 혜택을 크게 강화했다.

SBA융자는 정부가 일부 보증하는 것으로 금융권의 융자부담이 덜하기 때문이다.

경기부양안에 포함된 SBA융자 혜택은 수수료를 낮춘 것과 정부 보장 한도를 현행 75%에서 90%까지 확대한 것이 가장 큰 특징이다.

또 즉각적 구제가 필요한 사업체들의 경우 '스몰 비즈니스 안정화 자금(Small Business Stabilization Financing)'을 통해 기존 대출을 상환할 수 있도록 하는 안을 마련했다.

이 프로그램을 통해 SBA는 3만5000달러까지 대출지원을 해줄 수 있으며 각 사업체는 이 금액으로 최대 6개월까지 기존 대출을 상환할 수 있도록 했다.

안정화 자금에 대한 이자 부담은 정부가 보조 한다. 돈을 빌리는 업체들은 처음 1년은 상환 부담이 없으며 향후 5년간 이를 상환할 수 있다.

현재 SBA가 이같은 '응급 처방'을 할 만한 시간과 자금이 매우 부족한 상태인 점을 감안 의회는 6억3000만 달러의 금액을 대출 지원을 위해 할당했다.

이 밖에도 은행의 대출을 활성화를 위해 SBA가 대출 채권을 최고 30억 달러까지 보장할 수 있도록 했다.

유동성과 환급성을 높여 융자를 독려하기 위해서다.

또한 영업 손실에 시달리고 있는 기업들이 손실에 대한 세금 감면 혜택을 받을 수 있는 환급 기한을 2008 회계연도부터 5년으로 변경 당장 4월까지 내야 할 세금부담을 줄여줬다. 하지만 이는 매출이 1500만 달러 미만인 기업들에만 해당된다.

설비투자를 장려하고자 자동차 컴퓨터 기계장비 등 스몰 비즈니스 설비 투자에 대한 2009년 세금 공제 한도액을 80만 달러까지 늘렸다.

개인 투자자 중 스몰 비즈니스 주식을 구입해 5년 이상 보유한 후 매각했을 때 주식 매각 수익에 대한 소득 공제 혜택을 현행 50% 에서 75%까지 증가시켜줬다.

이와 함께 마이크로 론 프로그램에 올해만 600만 달러의 자금을 추가 투입하고 2400만 달러의 예산을 들여 마이크로 론 프로그램 마케팅과 운용에 쓰도록 했다.



■부동산은…모기지이자 4%까지 낮춰 거래 활성화

이번 경기부양법안에 포함된 부동산 관련 대책으로 대표적인 것은 주택 구입자에 대한 세금 크레딧 혜택이다.

즉 올해말까지 주택을 구입하는 첫주택구입자들에게 8000달러 또는 주택구입가격의 10%중 적은 금액의 택스 크레딧을 제공한다는 내용이다.

경기부양안은 이를 위해 총 66억달러의 예산을 책정했다.

택스 크레딧은 상원안에서는 1만5000달러가 책정됐으나 하원과 절충하는 과정에서 8000달러로 줄어들었다.

또 상원안에서는 모든 주택구입자에게 택스 크레딧을 제공하기로 했으나 첫주택구입자로 대상이 축소됐다.

그러나 지난해부터 부시행정부에서 시행하고 있는 첫주택구입자에 대한 7500달러의 세금 크레딧이 향후 15년에 걸쳐 상환토록 함으로써 사실상 대출의 성격이 강했던 것에 비해 상환 조항을 없애 실질적인 세금 크레딧이 되도록 했다.

단 주택구입자가 3년안에 주택을 판다면 8000달러를 갚아야만 한다는 단서조항이 있다. 또 투자용 주택 구입은 이번 세금 크레딧의 혜택을 받을 수 없고 주택구입자가 직접 거주해야만 한다.

경기부양안은 또 모기지 이자율을 4%까지 낮추는 것도 목표로 하고 있다. 모기지 이자율을 낮춤으로써 주택 거래를 활성화시키겠다는 것이다.

연방의회에서는 융자은행이 이자율을 내리면 내린 이자율만큼 연방 정부가 매칭하는 방식으로 이자율 하락을 추진한다는 계획이다.

경기부양안은 이밖에 에너지 효율을 개선하기 위해 투자된 비용의 30%까지 세금 감면을 받을 수 있도록 함으로써 친환경주택 건설 활성화를 추진하고 있다.


중앙일보



Frequently Asked Questions About the Home Buyer Tax Credit

The American Recovery and Reinvestment Act of 2009 authorizes a tax credit of up to $8,000 for qualified first-time home buyers purchasing a principal residence on or after January 1, 2009 and before December 1, 2009.

The following questions and answers provide basic information about the tax credit. If you have more specific questions, we strongly encourage you to consult a qualified tax advisor or legal professional about your unique situation.

1. Who is eligible to claim the tax credit?
   First-time home buyers purchasing any kind of home—new or resale—are eligible for the tax credit. To qualify for the tax credit, a home purchase must occur on or after January 1, 2009 and before December 1, 2009. For the purposes of the tax credit, the purchase date is the date when closing occurs and the title to the property transfers to the home owner.
   
   
2. What is the definition of a first-time home buyer?
   The law defines "first-time home buyer" as a buyer who has not owned a principal residence during the three-year period prior to the purchase. For married taxpayers, the law tests the homeownership history of both the home buyer and his/her spouse.
   
   For example, if you have not owned a home in the past three years but your spouse has owned a principal residence, neither you nor your spouse qualifies for the first-time home buyer tax credit. However, unmarried joint purchasers may allocate the credit amount to any buyer who qualifies as a first-time buyer, such as may occur if a parent jointly purchases a home with a son or daughter. Ownership of a vacation home or rental property not used as a principal residence does not disqualify a buyer as a first-time home buyer.
   
   
3. How is the amount of the tax credit determined?
   The tax credit is equal to 10 percent of the home’s purchase price up to a maximum of $8,000.
   
   
4. Are there any income limits for claiming the tax credit?
   Yes. The income limit for single taxpayers is $75,000; the limit is $150,000 for married taxpayers filing a joint return. The tax credit amount is reduced for buyers with a modified adjusted gross income (MAGI) of more than $75,000 for single taxpayers and $150,000 for married taxpayers filing a joint return. The phaseout range for the tax credit program is equal to $20,000. That is, the tax credit amount is reduced to zero for taxpayers with MAGI of more than $95,000 (single) or $170,000 (married) and is reduced proportionally for taxpayers with MAGIs between these amounts.
   
   
5. What is "modified adjusted gross income"?
   Modified adjusted gross income or MAGI is defined by the IRS. To find it, a taxpayer must first determine "adjusted gross income" or AGI. AGI is total income for a year minus certain deductions (known as "adjustments" or "above-the-line deductions"), but before itemized deductions from Schedule A or personal exemptions are subtracted. On Forms 1040 and 1040A, AGI is the last number on page 1 and first number on page 2 of the form. For Form 1040-EZ, AGI appears on line 4 (as of 2007). Note that AGI includes all forms of income including wages, salaries, interest income, dividends and capital gains.
   
   To determine modified adjusted gross income (MAGI), add to AGI certain amounts such as foreign income, foreign-housing deductions, student-loan deductions, IRA-contribution deductions and deductions for higher-education costs.
   
   
6. If my modified adjusted gross income (MAGI) is above the limit, do I qualify for any tax credit?
   Possibly. It depends on your income. Partial credits of less than $8,000 are available for some taxpayers whose MAGI exceeds the phaseout limits.
   
   
7. Can you give me an example of how the partial tax credit is determined?
   Just as an example, assume that a married couple has a modified adjusted gross income of $160,000. The applicable phaseout to qualify for the tax credit is $150,000, and the couple is $10,000 over this amount. Dividing $10,000 by the phaseout range of $20,000 0.5. When you subtract 0.5 from 1.0, the result is 0.5. To determine the amount of the partial first-time home buyer tax credit that is available to this couple, multiply $8,000 by 0.5. The result is $4,000.
   
   Here’s another example: assume that an individual home buyer has a modified adjusted gross income of $88,000. The buyer’s income exceeds $75,000 by $13,000. Dividing $13,000 by the phaseout range of $20,000 yields 0.65. When you subtract 0.65 from 1.0, the result is 0.35. Multiplying $8,000 by 0.35 shows that the buyer is eligible for a partial tax credit of $2,800.
   
   Please remember that these examples are intended to provide a general idea of how the tax credit might be applied in different circumstances. You should always consult your tax advisor for information relating to your specific circumstances.
   
   
8. How is this home buyer tax credit different from the tax credit that Congress enacted in July of 2008?
   The most significant difference is that this tax credit does not have to be repaid. Because it had to be repaid, the previous "credit" was essentially an interest-free loan. This tax incentive is a true tax credit. However, home buyers must use the residence as a principal residence for at least three years or face recapture of the tax credit amount. Certain exceptions apply.
   
   
9. How do I claim the tax credit? Do I need to complete a form or application?
   Participating in the tax credit program is easy. You claim the tax credit on your federal income tax return. Specifically, home buyers should complete IRS Form 5405 to determine their tax credit amount, and then claim this amount on Line 69 of their 1040 income tax return. No other applications or forms are required, and no pre-approval is necessary. However, you will want to be sure that you qualify for the credit under the income limits and first-time home buyer tests.
   
   
10. What types of homes will qualify for the tax credit?
    Any home that will be used as a principal residence will qualify for the credit. This includes single-family detached homes, attached homes like townhouses and condominiums, manufactured homes (also known as mobile homes) and houseboats. The definition of principal residence is identical to the one used to determine whether you may qualify for the $250,000 / $500,000 capital gain tax exclusion for principal residences.
    
    
11. I read that the tax credit is "refundable." What does that mean?
    The fact that the credit is refundable means that the home buyer credit can be claimed even if the taxpayer has little or no federal income tax liability to offset. Typically this involves the government sending the taxpayer a check for a portion or even all of the amount of the refundable tax credit.
    
    For example, if a qualified home buyer expected, notwithstanding the tax credit, federal income tax liability of $5,000 and had tax withholding of $4,000 for the year, then without the tax credit the taxpayer would owe the IRS $1,000 on April 15th. Suppose now that the taxpayer qualified for the $8,000 home buyer tax credit. As a result, the taxpayer would receive a check for $7,000 ($8,000 minus the $1,000 owed).
    
    
12. I purchased a home in early 2009 and have already filed to receive the $7,500 tax credit on my 2008 tax returns. How can I claim the new $8,000 tax credit instead?
    Home buyers in this situation may file an amended 2008 tax return with a 1040X form. You should consult with a tax advisor to ensure you file this return properly.
    
    
13. Instead of buying a new home from a home builder, I hired a contractor to construct a home on a lot that I already own. Do I still qualify for the tax credit?
    Yes. For the purposes of the home buyer tax credit, a principal residence that is constructed by the home owner is treated by the tax code as having been "purchased" on the date the owner first occupies the house. In this situation, the date of first occupancy must be on or after January 1, 2009 and before December 1, 2009.
    
    In contrast, for newly-constructed homes bought from a home builder, eligibility for the tax credit is determined by the settlement date.
    
    
14. Can I claim the tax credit if I finance the purchase of my home under a mortgage revenue bond (MRB) program?
    Yes. The tax credit can be combined with the MRB home buyer program. Note that first-time home buyers who purchased a home in 2008 may not claim the tax credit if they are participating in an MRB program.
    
    
15. I live in the District of Columbia. Can I claim both the Washington, D.C. first-time home buyer credit and this new credit?
    No. You can claim only one.
    
    
16. I am not a U.S. citizen. Can I claim the tax credit?
    Maybe. Anyone who is not a nonresident alien (as defined by the IRS), who has not owned a principal residence in the previous three years and who meets the income limits test may claim the tax credit for a qualified home purchase. The IRS provides a definition of "nonresident alien" in IRS Publication 519.
    
    
17. Is a tax credit the same as a tax deduction?
    No. A tax credit is a dollar-for-dollar reduction in what the taxpayer owes. That means that a taxpayer who owes $8,000 in income taxes and who receives an $8,000 tax credit would owe nothing to the IRS.
    
    A tax deduction is subtracted from the amount of income that is taxed. Using the same example, assume the taxpayer is in the 15 percent tax bracket and owes $8,000 in income taxes. If the taxpayer receives an $8,000 deduction, the taxpayer’s tax liability would be reduced by $1,200 (15 percent of $8,000), or lowered from $8,000 to $6,800.
    
    
18. I bought a home in 2008. Do I qualify for this credit?
    No, but if you purchased your first home between April 9, 2008 and January 1, 2009, you may qualify for a different tax credit.
    
    
19. Is there any way for a home buyer to access the money allocable to the credit sooner than waiting to file their 2009 tax return?
    Yes. Prospective home buyers who believe they qualify for the tax credit are permitted to reduce their income tax withholding. Reducing tax withholding (up to the amount of the credit) will enable the buyer to accumulate cash by raising his/her take home pay. This money can then be applied to the downpayment.
    
    Buyers should adjust their withholding amount on their W-4 via their employer or through their quarterly estimated tax payment. IRS Publication 919 contains rules and guidelines for income tax withholding. Prospective home buyers should note that if income tax withholding is reduced and the tax credit qualified purchase does not occur, then the individual would be liable for repayment to the IRS of income tax and possible interest charges and penalties.
    
    Further, rule changes made as part of the economic stimulus legislation allow home buyers to claim the tax credit and participate in a program financed by tax-exempt bonds. Some state housing finance agencies, such as the Missouri Housing Development Commission, have introduced programs that provide short-term credit acceleration loans that may be used to fund a downpayment. Prospective home buyers should inquire with their state housing finance agency to determine the availability of such a program in their community.
    
20. If I’m qualified for the tax credit and buy a home in 2009, can I apply the tax credit against my 2008 tax return?
    Yes. The law allows taxpayers to choose ("elect") to treat qualified home purchases in 2009 as if the purchase occurred on December 31, 2008. This means that the 2008 income limit (MAGI) applies and the election accelerates when the credit can be claimed (tax filing for 2008 returns instead of for 2009 returns). A benefit of this election is that a home buyer in 2009 will know their 2008 MAGI with certainty, thereby helping the buyer know whether the income limit will reduce their credit amount.
    
    Taxpayers buying a home who wish to claim it on their 2008 tax return, but who have already submitted their 2008 return to the IRS, may file an amended 2008 return claiming the tax credit. You should consult with a tax professional to determine how to arrange this.
    
21. For a home purchase in 2009, can I choose whether to treat the purchase as occurring in 2008 or 2009, depending on in which year my credit amount is the largest?
    Yes. If the applicable income phaseout would reduce your home buyer tax credit amount in 2009 and a larger credit would be available using the 2008 MAGI amounts, then you can choose the year that yields the largest credit amount.
    
    www.federalhousingtaxcredit.com